CLA-2-91:RR:NC:MM:114 K85833
Ms. Nancy Ann Cardona
American Lamprecht Transport Inc.
2218 Landmeier Road
Elk Grove Village, Illinois 60007
RE: The tariff classification of combination timer, pill box and key ring made in China
Dear Ms. Cardona:
In your letter dated April 27, 2004, on behalf of GPI Anatomical, you requested a tariff classification ruling on a combination timer, pill box and key ring made in China. A sample and a drawing of the article were submitted to our office.
The submitted sample is identified in your letter as a 14-Day Schizophrenia Dosage Timer. The item is a combination article that consists of a battery operated digital electronic count down timer, pill box and key ring. The timer and pill box are housed in a molded plastic case. The split metal key ring is attached to a loop extending from the side of the housing. The front of the housing features a liquid crystal display (LCD), a button to start the alarm and a button to stop the alarm.
You have indicated in your letter that the 14-Day Schizophrenia Dosage Timer is a medication dosage timer specifically developed for schizophrenia patients. The article is given away free with the doctor’s prescription to the patient. Once the doctor has given the medication to the patient, the doctor will set the alarm. The timer will count backward in 24-hour intervals for a period of 14 days. When the dosage timer reaches its last day, it will beep which will be a signal to the patient that they will need to see their doctor for more medication. The 14-Day Schizophrenia Dosage Timer is packed in a cardboard box with the instruction sheet for retail sale.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs) taken in order. The combination timer, pill box and key ring is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the combination timer, pill box and key ring will be classified according to GRI 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the combination timer, pill box and key ring is classifiable under heading 9106 since it occurs last in numerical order of the competing headings.
The applicable subheading for the 14-Day Schizophrenia Dosage Timer will be 9106.90.55, HTS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders); other; other; apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the apparatus plus 5.3 percent ad valorem on the battery.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division